Search

Brighton Memorial Library – Board Oversight (2015M-116)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of Library operations for … not complete a proper audit of claims from vendors prior to payment. The Library had accumulated over $760,000 in … funds as of the end of 2014, with no formal written plan to use the money. Most of the private funds are improperly …

https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116

Three Village Central School District – Financial Operations (2021M-141)

… ] Audit Objective Determine whether Three Village Central School District (District) officials provided appropriate … Determine whether Three Village Central School District District officials provided appropriate …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141

City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)

… lines Concrete inspection and testing results, including core samples and composition Work progress through …

https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-and

Town of Carroll – Town Clerk (2022M-20)

… The Clerks did not remit water rents and Clerk fees to the Town Supervisor (Supervisor) or to the appropriate State agencies by the 15th of each month. … a former Clerk held water rents totaling $94,200 for up to two months before remitting them to the Supervisor. Key …

https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20

Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)

… records. Obtain Board of Education (Board) approval prior to disposing of vehicles and promptly remove vehicles from … of unnecessary insurance costs. Review fuel reports to identify discrepancies in fuel usage. We found 44,976 … for adding, tracking and disposing of District vehicles to ensure inventory reports are accurate and up to date. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152

Town of Greig – Long-Term Planning (2023M-13)

… and capital plans or fund balance and reserve policies. As a result, the Board lacks important tools to project current … highway equipment (56 percent) were beyond their optimal useful life. Some of the highway equipment beyond optimal useful life had observable damage. A lack of properly functioning highway equipment contributed …

https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13

Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)

… 1, 2015 through August 10, 2016. Background The Pittsfield Volunteer Fire Department provides fire protection for the … in Otsego County. The Department has approximately 20 volunteer members and is governed by an elected seven-member … Pittsfield Volunteer Fire Department Cash Receipts and Disbursements …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-and

Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)

… maintained and the Treasurer’s records are not reconciled to ensure that all receipts were deposited. $4,700 in fees … Recommendations Require someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. Document …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142

Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)

… Determine whether the Board and District officials: Effectively managed the District’s financial condition. … Determine whether the Board and District officials effectively managed the Districts financial condition and …

https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuel

Town of Frankfort - Board Oversight (2018M-58)

… not establish compensating controls to help oversee the former Supervisor’s work. Our tests of check disbursements … Responsibilities (2017M-192) , issued in 2017. 2 The former Supervisor and other prior supervisors …

https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58

Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)

… select real property tax exemptions. Key Findings Of the 252 granted exemptions we reviewed totaling approximately …

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207

Islip Fire District – Financial Condition (2020M-25)

Determine if Board District officials effectively monitor the Districts financial condition by ensuring that budget estimates and fund balance are reasonable

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25

Audits of Local Governments: About Our Audits

… Performance Audits LGSA conducts performance audits. … and School Accountability [pdf] for the period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level …

https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-audits

Vested Retirement Benefit – Special 20- and 25-Year Plans

… retirement benefit as soon as possible, file a retirement application as early as 90 days before you are eligible. If we receive your application after you become eligible, your vested retirement will be effective on the date we receive your application. Remember, it is up to you to file a retirement …

https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefit

Vested Retirement Benefit – State Police Plan

… retirement benefit as soon as possible, file a retirement application as early as 90 days before you become eligible. If we receive your application after you become eligible, your vested retirement will be effective on the date we receive your application. Remember, it is up to you to file a retirement …

https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefit

Accounts Payable Advisory No. 8

… Subject: Paying for One Invoice on a Voucher Guidance: This advisory is intended to remind Business Units to pay for one invoice for each voucher processed in the SFS, consistent … Operations (GFO), Chapter XII, Section 5.B - Unique Invoice Number Requirements . Combining invoice numbers in …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucher

Town of Hartwick – Water District Operations (2017M-250)

… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that bills for water services were charged equitably to all system users for the period January 1, 2016 through … serviced the water meters. Water rents were not billed to some District users. Key Recommendations Continue working …

https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!